Streaming Television, Movies, Music, and Other Digital Goods Taxable in South Carolina

Monday, July 11th, 2016

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South Carolina

Entertainment

The South Carolina Department of Revenue ("DOR") ruled that sales tax applies to charges for streaming television programs, movies, music, and similar content.

South Carolina taxes communications services. "Communications" services are "ways or means for the transmission of the voice or messages." They include "access to, or use of, a communications system."

The DOR explained that streaming video and music services fit the definition of communications services. The services gave customers access to a communication system so they could enjoy audio and video presentations.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.